TMI Blog2020 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... rand as found on two gold biscuits in the Tax Invoice and holding the subject gold for about three months in a stock was observed as deceitful attempt to salvage the seized gold. Learned Commissioner in passing the impugned order did not find that the burden of proof as envisaged under Section 123 of the Customs Act, 1962 had been discharged by the appellant. The appellant is the Director of a Company admittedly dealing with gold bullion. It is also on record that apprehension of Shri Amol Deshmukh with the subject gold was not brought to the notice of the claimant before he was produced to the Judicial Magistrate under arrest. On perusal of the statements recorded by the Revenue, it reveals that at no point of time ownership of the gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts of the case are that on 29.06.2015, the Custom Officer apprehended one Shri Amol Deshmukh near P-2, Kalakar Street, Barabazar, Kolkata, at about 15.30hrs with 20 pieces of Gold Biscuits including two cut pieces with silver beads. The gold pieces were found weighing 2331.420 grams and the silver metal beads 08.720 grams collectively. Said Shri Amol Deshmukh was brought to Custom House, Kolkata where the gold and silver beads was seized under Section 110 of the Customs Act, 1962 on reasonable belief that the goods were illegally imported into India through unauthorized route without any valid documents and are liable to confiscation under Section 111(b) 111(d) of the Customs Act, 1962. The person was arrested and produced before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. With this background, Show Cause Notice was issued to Shri Amol Deshmukh, Shri Ganesh Haridas Kadam and Shri Santosh Kumar Poddar under Section 124 of the Customs Act, 1962 proposing confiscation of the seized goods under Section 111(b) 111(d) of the Customs Act, 1962 and imposition of penalty under Section 112(b) of the Customs Act. Penalty under Section 114AA of the Customs Act, 1962 was also proposed to be imposed on Shri Ganesh Haridas Kadam and Shri Santosh Kumar Poddar. In reply to the said Show Cause Notice, it was submitted that Shri Santosh Kumar Poddar, on being informed by Shri Ganesh Haridas Kadam, that his employee Shri Amol Deshmukh did not reach his melting shop with the gold so given by them, lodged a comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Further, he found that Shri Santosh Kumar Poddar was also involved in another case of smuggling bearing No. 16/IMP/CL/GOLD/CUS/DPU/BCD/13-14 dated 19.11.2013 and as such he is a habitual offender. Accordingly, order for absolute confiscation of the entire seized gold under Section 111(b) 111(d) of the Customs Act was passed and penalty of ₹ 5,00,000/- (Rupees Five Lakhs) on Shri Amol Deshmukh, ₹ 6,00,000/- (Rupees Six Lakhs) on Shri Ganesh Haridas Kadam and ₹ 6,00,000/- (Rupees Six Lakhs) on Shri Santosh Kumar Poddar under Section 112(b) of the Customs Act, 1962 was imposed. Also penalty of ₹ 50,00,000/- (Rupees Fifty Lakhs) on Shri Santosh Kumar Poddar, under Section 114AA of the Customs Act, 1962 was imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate Limited, dealing with in Gold Bullion for years and handing over gold of such high value to a person without any written agreement is surprising and unacceptable. Non-mentioning of marks brand as found on two gold biscuits in the Tax Invoice and holding the subject gold for about three months in a stock was observed as deceitful attempt to salvage the seized gold. Learned Commissioner in passing the impugned order did not find that the burden of proof as envisaged under Section 123 of the Customs Act, 1962 had been discharged by the appellant. We also find it appropriate to observe the judicial principle laid down in the case of Rasilaben H. Rathod reported in 2008 (226) ELT 641 ( Tri-Ahmd) wherein it has been held that Gold-restri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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